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<p align="center"><strong>A/C Payable &#8211; George</strong></p>
<p> <a href="http://mba-lectures.com/wp-content/uploads/2010/07/image20.png"><img title="image" style="border-top-width: 0px; display: block; border-left-width: 0px; float: none; border-bottom-width: 0px; margin-left: auto; margin-right: auto; border-right-width: 0px" height="121" alt="image" src="http://mba-lectures.com/wp-content/uploads/2010/07/image_thumb20.png" width="500" border="0" /></a> </p>
<p> &#160;</p>
<p align="center"><strong>Purchases Return</strong></p>
<p> <a href="http://mba-lectures.com/wp-content/uploads/2010/07/image21.png"><img title="image" style="border-top-width: 0px; display: block; border-left-width: 0px; float: none; border-bottom-width: 0px; margin-left: auto; margin-right: auto; border-right-width: 0px" height="100" alt="image" src="http://mba-lectures.com/wp-content/uploads/2010/07/image_thumb21.png" width="500" border="0" /></a> </p>
<p> &#160;</p>
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<p align="center"><strong>A/C Receivable – Vikram</strong></p>
<p> <a href="http://mba-lectures.com/wp-content/uploads/2010/07/image22.png"><img title="image" style="border-top-width: 0px; display: block; border-left-width: 0px; float: none; border-bottom-width: 0px; margin-left: auto; margin-right: auto; border-right-width: 0px" height="119" alt="image" src="http://mba-lectures.com/wp-content/uploads/2010/07/image_thumb22.png" width="500" border="0" /></a> </p>
<p> &#160;</p>
<p align="center"><strong>Sales Account</strong></p>
<p> <a href="http://mba-lectures.com/wp-content/uploads/2010/07/image23.png"><img title="image" style="border-top-width: 0px; display: block; border-left-width: 0px; float: none; border-bottom-width: 0px; margin-left: auto; margin-right: auto; border-right-width: 0px" height="104" alt="image" src="http://mba-lectures.com/wp-content/uploads/2010/07/image_thumb23.png" width="500" border="0" /></a> </p>
<p> &#160;</p>
<p align="center"><strong>Sales Return</strong></p>
<p> <a href="http://mba-lectures.com/wp-content/uploads/2010/07/image24.png"><img title="image" style="border-top-width: 0px; display: block; border-left-width: 0px; float: none; border-bottom-width: 0px; margin-left: auto; margin-right: auto; border-right-width: 0px" height="104" alt="image" src="http://mba-lectures.com/wp-content/uploads/2010/07/image_thumb24.png" width="500" border="0" /></a> </p>
<p> &#160;</p>
<p align="center"><strong>Electricity Expense</strong></p>
<p> <a href="http://mba-lectures.com/wp-content/uploads/2010/07/image25.png"><img title="image" style="border-top-width: 0px; display: block; border-left-width: 0px; float: none; border-bottom-width: 0px; margin-left: auto; margin-right: auto; border-right-width: 0px" height="98" alt="image" src="http://mba-lectures.com/wp-content/uploads/2010/07/image_thumb25.png" width="500" border="0" /></a> </p>
<p> &#160;</p>
<p align="center"><strong>Drawings</strong></p>
<p> <a href="http://mba-lectures.com/wp-content/uploads/2010/07/image26.png"><img title="image" style="border-top-width: 0px; display: block; border-left-width: 0px; float: none; border-bottom-width: 0px; margin-left: auto; margin-right: auto; border-right-width: 0px" height="100" alt="image" src="http://mba-lectures.com/wp-content/uploads/2010/07/image_thumb26.png" width="500" border="0" /></a></p>
<p> &#160;</p>
<p> In order to see the Trial Balance for Ledger Accounts please <a href="http://mba-lectures.com/accounting/724/trail-balance.html" target="_blank" rel="noopener">click here</a>. 
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View Comments
i want to study it
the format of the acc closing was totally wrong. Balance b/d should be at down .. Balance c/d should be replaced to the Balance b/d at the top .